农村公路建设投资的会计处理研究

Research on Accounting Processing of Investment in Rural Highway Construction

随着社会主义新农村的深入发展,全国农村公路建设速度加快。农村公路建设投资有着投资金额大、设计项目多的特点。文章从农村公路建设投资的处理现状出发,对当前农村公路投资基本会计核算以及相关财务管理进行了探析,提出了完善我国农村公路投资建设会计处理的相关对策,希望能为农村公路建设财务建设提供借鉴。

With the in-depth development of new socialist countryside,the speed of rural highway construction in China is accelerating.Rural highway construction investment has the characteristics of large investment sum and many design projects.Based on the current situation of rural highway construction investment,this paper probes into the basic accounting and related financial management of rural highway investment,and puts forward relevant countermeasures to improve the accounting treatment of rural highway investment construction in China,hoping to provide reference for the financial construction of rural highway construction.